法人税法（外国法人関連部分） - 貸倒引当金 - 第五十二条 | タックスチャンネル

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(貸倒引当金)
第五十二条  内国法人が、会社更生法の規定による更生計画認可の決定に基づいてその有する金銭債権の弁済を猶予され、又は賦払により弁済される場合その他の政令で定める場合において、その一部につき貸倒れその他これに類する事由による損失が見込まれる金銭債権（当該金銭債権に係る債務者に対する他の金銭債権（適格分割型分割に該当しない分割型分割により分割承継法人に移転するものを除く。）がある場合には当該他の金銭債権を含むものとし、適格合併に該当しない合併又は適格分割型分割に該当しない分割型分割（次項において「非適格合併等」という。）により合併法人又は分割承継法人（次項において「合併法人等」という。）に移転する金銭債権を除く。以下この条において「個別評価金銭債権」という。）のその損失の見込額として、各事業年度において損金経理により貸倒引当金勘定に繰り入れた金額については、当該繰り入れた金額のうち、当該事業年度終了の時において当該個別評価金銭債権の取立て又は弁済の見込みがないと認められる部分の金額を基礎として政令で定めるところにより計算した金額（第五項において「個別貸倒引当金繰入限度額」という。）に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

Reserve for Bad Debts
Article 52  In the case where a domestic corporation is granted a grace period for payment or is allowed an installment payment of their monetary claims, based on the order on the confirmation of a reorganization plan, pursuant to the provisions of the Corporate Reorganization Act, or in any other cases specified by Cabinet Order, the amount credited to the reserve for bad debts in each business year, by accounting for losses, to be the prospective net operating loss on monetary claims, part of which are expected to generate loss due to bad debts or on any other equivalent grounds (in the case where there are other monetary claims for the debtor of the monetary claims (excluding any monetary claims to be transferred to a succeeding corporation in a company split as a result of a company split by split-off that does not fall under the category of a qualified company split by split-off), including this other monetary claims and excluding any monetary claims to be transferred to an acquiring corporation or succeeding corporation in a company split (referred to as a "acquiring corporation, etc." in the following paragraph) as a result of a merger that does not fall under the category of a qualified merger or a company split by split-off that does not fall under the category of a qualified company split by split-off (referred to as a "non-qualified merger, etc." in the following paragraph); hereinafter such monetary claims are referred to as "individually assessed monetary claims" in this Article) is included in deductible expenses, when calculating the amount of income for the business year, up to the amount calculated as specified by Cabinet Order, based on the portion of the amount credited for which it is deemed that there is little chance of the collection or payment of the individually assessed monetary claims as of the end of the business year (such calculated amount is referred to as the "limit to individual credit reserve for bad debts" in paragraph (5)).一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

内国法人が、その有する売掛金、貸付金その他これらに準ずる金銭債権（個別評価金銭債権及び非適格合併等により合併法人等に移転する金銭債権を除く。以下この項及び第八項において「一括評価金銭債権」という。）の貸倒れによる損失の見込額として、各事業年度において損金経理により貸倒引当金勘定に繰り入れた金額については、当該繰り入れた金額のうち、当該事業年度終了の時において有する一括評価金銭債権の額及び最近における売掛金、貸付金その他これらに準ずる金銭債権の貸倒れによる損失の額を基礎として政令で定めるところにより計算した金額に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

The amount that a domestic corporation has credited to the reserve for bad debts in each business year, by accounting for losses, to be the prospective net operating loss due to the bad debts of their accounts receivable, loans, or any other equivalent monetary claims (excluding individually assessed monetary claims and monetary claims to be transferred to an acquiring corporation, etc. as a result of a non-qualified merger, etc.; hereinafter referred to as "collectively assessed monetary claims" in this paragraph),is included in deductible expenses, when calculating the amount of income for the business year, up to the amount calculated as specified by Cabinet Order, based on the amount of collectively assessed monetary claims as of the end of the business year and the net operating loss due to the bad debts of the accounts receivable, loans, or any other equivalent monetary claims.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

前二項の規定は、確定申告書にこれらの規定に規定する貸倒引当金勘定に繰り入れた金額の損金算入に関する明細の記載がある場合に限り、適用する。

The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount credited to the reserve for bad debts prescribed in these provisions.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項及び第二項の規定を適用することができる。

Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) and paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

内国法人が、適格分社型分割、適格現物出資又は適格事後設立（以下この条において「適格分社型分割等」という。）により分割承継法人、被現物出資法人又は被事後設立法人に個別評価金銭債権を移転する場合において、当該個別評価金銭債権について第一項の貸倒引当金勘定に相当するもの（以下この条において「期中貸倒引当金勘定」という。）を設けたときは、当該設けた期中貸倒引当金勘定の金額に相当する金額のうち、当該個別評価金銭債権につき当該適格分社型分割等の直前の時を事業年度終了の時とした場合に同項の規定により計算される個別貸倒引当金繰入限度額に相当する金額に達するまでの金額は、当該適格分社型分割等の日の属する事業年度の所得の金額の計算上、損金の額に算入する。

In the case where a domestic corporation transfers individually assessed monetary claims to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation as a result of a qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified company split by spin-off, etc." in this Article), when an account equivalent to the reserve for bad debts set forth in paragraph (1) (hereinafter referred to as the "reserve for bad debts during the period" in this Article) has been established with regard to the individually assessed monetary claims, the portion of the amount equivalent to the amount of the reserve for bad debts during the period established as above is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc.," up to the amount equivalent to the limit to individual credit reserve for bad debts calculated as prescribed in paragraph (1) with regard to the individually assessed monetary claims by deeming the time immediately prior to the qualified company split by spin-off, etc. to be the end of the business year.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

前項の規定は、同項の内国法人が適格分社型分割等の日以後二月以内に期中貸倒引当金勘定の金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。

The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted documents stating the amount equivalent to the amount of the reserve for bad debts during the period and other matters specified by Ordinance of the Ministry of Finance to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split by spin-off, etc.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

内国法人が、適格合併、適格分割、適格現物出資又は適格事後設立（以下この項及び第十項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ、当該各号に定める貸倒引当金勘定の金額又は期中貸倒引当金勘定の金額は、当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被事後設立法人（第十項において「合併法人等」という。）に引き継ぐものとする。

In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph and paragraph (10)), the amount of the reserve for bad debts or the reserve for bad debts during the period prescribed in the following items, in accordance with the category of qualified organizational restructuring listed in the relevant item, is to be succeeded to by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (referred to as a "acquiring corporation, etc." in paragraph (10)) involved in the qualified organizational restructuring:一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

第一項、第二項及び第五項の規定の適用については、個別評価金銭債権及び一括評価金銭債権には、内国法人が当該内国法人との間に連結完全支配関係がある連結法人に対して有する金銭債権を含まないものとする。

With regard to the application of the provisions of paragraph (1), paragraph (2) and paragraph (5), individually assessed monetary claims and collectively assessed monetary claims do not include any monetary claims that a domestic corporation holds against a consolidated corporation that has a consolidated full controlling interest in the domestic corporation.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

第一項又は第二項の規定により各事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額（第七項の規定により適格分割型分割に係る分割承継法人に引き継がれたものを除く。）は、当該事業年度の翌事業年度の所得の金額の計算上、益金の額に算入する。

The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for each business year (excluding the amount succeeded to by a succeeding corporation in a company split involved in a qualified company split by split-off pursuant to the provisions of paragraph (7)), is included in gross profits, when calculating the amount of income for the business year following the business year.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

第七項の規定により合併法人等が引継ぎを受けた貸倒引当金勘定の金額又は期中貸倒引当金勘定の金額は、当該合併法人等の適格組織再編成の日の属する事業年度の所得の金額の計算上、益金の額に算入する。

The amount of the reserve for bad debts or the reserve for bad debts during the period succeeded to by an acquiring corporation, etc. pursuant to the provisions of paragraph (7) is included in gross profits, when calculating the amount of income for the business year containing the date of a qualified organizational restructuring of the acquiring corporation, etc.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

第十条の三第一項（課税所得の範囲の変更等の場合のこの法律の適用）に規定する特定普通法人が公益法人等に該当することとなる場合の当該特定普通法人のその該当することとなる日の前日の属する事業年度については、第一項及び第二項の規定は、適用しない。

In the case where a specified ordinary corporation prescribed in Article 10-3, paragraph (1) (Application of this Act in the Case of Revising the Scope of Taxable Income, etc.) falls under the category of a corporation in the public interest, etc., the provisions of paragraph (1) and paragraph (2) do not apply to the business year containing the day preceding the day on which the corporation falls under the category.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).

第三項、第四項及び第六項に定めるもののほか、第一項、第二項、第五項及び第七項から前項までの規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in paragraph (3), paragraph (4), and paragraph (6), necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), paragraph (5), and paragraph (7) to the preceding paragraph are specified by Cabinet Order.一  適格合併第一項又は第二項の規定により当該適格合併の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額(i)  qualified merger:The amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified merger, pursuant to these provisions;二  適格分割型分割第一項又は第二項の規定により当該適格分割型分割の日の前日の属する事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額のうち当該適格分割型分割に係る分割承継法人に移転する金銭債権に係る部分の金額として政令で定めるところにより計算した金額(ii)  qualified company split by split-off:The portion of the amount of the reserve for bad debts prescribed in paragraph (1) or paragraph (2) that was included in deductible expenses, when calculating the amount of income for the business year containing the day preceding the date of the qualified company split by split-off, pursuant to these provisions, which was calculated, as specified by Cabinet Order, as the portion pertaining to monetary claims to be transferred to a succeeding corporation in a company split involved in the qualified company split by split-off; or三  適格分社型分割等第五項の規定により当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入された期中貸倒引当金勘定の金額(iii)  qualified company split by spin-off, etc.:The amount of the reserve for bad debts during the period that was included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split by spin-off, etc, pursuant to the provisions of paragraph (5).